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Abacus

2001 - 2016

Current editor(s): G.W. Dean and S. Jones

From Accounting Foundation, University of Sydney
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2016, volume 52, issue 3

Accounting in China pp. 343-350 Downloads
Stewart Jones
Financial Reporting Quality and External Debt Financing Constraints: The Case of Privately Held Firms pp. 351-373 Downloads
Shujun Ding, Mingzhi Liu and Zhenyu Wu
Social Trust and Bank Loan Financing: Evidence from China pp. 374-403 Downloads
Deqiu Chen, Xuejiao Liu and Cong Wang
The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards pp. 404-440 Downloads
Wei Zhou, Liansheng Wu and Hong Wang
Internal Control Deficiency Disclosures among Chinese Reverse Merger Firms pp. 441-472 Downloads
Juan Mao and Michael Ettredge
Do Financial Analysts Perform a Monitoring Role in China? Evidence from Modified Audit Opinions pp. 473-500 Downloads
Jiandong Chen, Rong Ding, Wenxuan Hou and Sofia Johan
Pay Gap and Performance in China pp. 501-531 Downloads
Rajiv D. Banker, Danlu Bu and Mihir N. Mehta
Institutional Arrangements and Government Audit Independence in China pp. 532-567 Downloads
Jason Zezhong Xiao, Suchang Yang, Xinmin Zhang and Michael Firth
The Impact of Corporate Governance on Informative Earnings Management in the Chinese Market pp. 568-609 Downloads
Zhijun Lin, Ming Liu and Carlos Noronha

2016, volume 52, issue 2

Disclosure and the Cost of Capital: A Survey of the Theoretical Literature pp. 221-258 Downloads
Jeremy Bertomeu and Edwige Cheynel
Does the XBRL Reporting Format Provide Incremental Information Value? A Study Using XBRL Disclosures During the Voluntary Filing Program pp. 259-285 Downloads
Jap Efendi, Jin Dong Park and Chandra Subramaniam
Audit Partner Disciplinary Actions and Financial Restatements pp. 286-318 Downloads
Wen-Ching Chang, Yahn-Shir Chen, Ling-Tai Lynette Chou and Chia-Hui Ko
Significance Testing: We Can Do Better pp. 319-342 Downloads
Thomas R. Dyckman

2016, volume 52, issue 1

Advances in Equity Valuation: Research on Accounting Valuation pp. 1-4 Downloads
David Johnstone
Accounting Valuation and Cost of Equity Capital Dynamics pp. 5-25 Downloads
Jeffrey L. Callen
Accounting Valuation and Cost of Capital Dynamics: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen pp. 26-34 Downloads
Yaniv Konchitchki
Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital pp. 35-58 Downloads
Peter D. Easton and Steven J. Monahan
Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital. Discussion of Easton and Monahan pp. 59-69 Downloads
Frank Ecker
Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities pp. 70-99 Downloads
James Ohlson and Erik Johannesson
Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities. Discussion of Ohlson and Johannesson pp. 100-105 Downloads
Alexander Nekrasov
Valuation: Accounting for Risk and the Expected Return pp. 106-130 Downloads
Stephen Penman
Valuation: Accounting for Risk and the Expected Return. Discussion of Penman pp. 131-139 Downloads
Matthew R. Lyle
Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows pp. 140-165 Downloads
Theodosia Konstantinidi, Arthur Kraft and Peter F. Pope
Asymmetrically Timely Loss Recognition and the Accrual Anomaly. Discussion of Konstantinidi et al pp. 166-175 Downloads
Panos N. Patatoukas
A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity pp. 176-210 Downloads
Demetris Christodoulou, Colin Clubb and Stuart Mcleay
Diagnostics to Evaluate Cost of Capital Measures. Discussion of Christodoulou et al pp. 211-219 Downloads
Jeremy Bertomeu

2015, volume 51, issue 4

Abacus: The First 50 Years pp. 485-498 Downloads
Stewart Jones
Financial Accounting Research, Practice, and Financial Accountability pp. 499-510 Downloads
Mary E. Barth
Accounting Research: Past, Present, and Future pp. 511-524 Downloads
Thomas R. Dyckman and Stephen A. Zeff
Accounting Research and Common Sense pp. 525-535 Downloads
James A. Ohlson
Risk in Accounting pp. 536-548 Downloads
Shyam Sunder
Measurement in Financial Reporting: Half a Century of Research and Practice pp. 549-571 Downloads
Geoffrey Whittington
Accounting Research: Where Now? pp. 572-586 Downloads
Stewart Jones and Murray Wells

2015, volume 51, issue 3

Economic Relations Among Earnings Quality Measures pp. 311-355 Downloads
Ralf Ewert and Alfred Wagenhofer
Auditor Reputation Under Different Negligence Regimes pp. 356-378 Downloads
Jochen Bigus
On the Relationship of Stewardship and Valuation—An Analytical Viewpoint pp. 379-411 Downloads
Christoph Kuhner and Christoph Pelger
Accounting for Fair Competition between Private and Public Sector Armaments Manufacturers in Victorian Britain pp. 412-436 Downloads
John Richard Edwards
Modelling Risk Perceptions of Stakeholders in Public–Private Partnership Toll Road Contracts pp. 437-483 Downloads
Demi Chung and David Hensher

2015, volume 51, issue 2

Endogeneity in Accounting and Finance Research: Natural Experiments as a State-of-the-Art Solution pp. 143-168 Downloads
Jennifer Gippel, Tom Smith and Yushu Zhu
An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative pp. 169-207 Downloads
Richard Barker and Anne McGeachin
Observability and Subjective Performance Measurement pp. 208-237 Downloads
Neale G. O'Connor, F. Johnny Deng and Pan Fei
Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis pp. 238-278 Downloads
Klaus Derfuss
Business Cycle and Management Earnings Forecasts pp. 279-310 Downloads
Haiyan Jiang, Ahsan Habib and Rong Gong

2015, volume 51, issue 1

Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines pp. 1-36 Downloads
Lisa Evans, Rachel Baskerville and Katariina Nara
The Dividend Substitution Hypothesis: Australian Evidence pp. 37-62 Downloads
Christine Brown, John Handley and James O'Day
Earnings Surprises in Analysts' Forecasts, Mandatory Disclosure, and Share Repurchases pp. 63-85 Downloads
Chi-Chun Liu and Ni-Yun Chen
Non-linear Equity Valuation: An Empirical Analysis pp. 86-115 Downloads
Hemantha S. B. Herath, A. William Richardson, Raafat R. Roubi and Mark Tippett
The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards pp. 116-141 Downloads
David B. Sutton, Carolyn J. Cordery and Tony Zijl

2014, volume 50, issue 4

Monopoly versus Competition in Setting Accounting Standards pp. 369-385 Downloads
Karim Jamal and Shyam Sunder
The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice pp. 386-421 Downloads
Christian Stadler and Christopher W. Nobes
Corporate Social Responsibility: The Link Between Sustainability Disclosure and Sustainability Performance pp. 422-459 Downloads
Kathleen Herbohn, Julie Walker and Huay Yien Monica Loo
Application of the Reporting Entity Concept in Australia pp. 460-489 Downloads
Peter Carey, Brad Potter and George Tanewski
Payout Policy Relevance and Accounting-based Valuation pp. 490-516 Downloads
Colin Clubb and Martin Walker

2014, volume 50, issue 3

CEO Risk Preference and Investing in R&D pp. 245-278 Downloads
A. Rashad Abdel-Khalik
The Modigliani and Miller Propositions: The History of a Failed Foundation for Corporate Finance? pp. 279-295 Downloads
Mike Dempsey
Arguments in Favour of Tax Neutral Cost Allocation pp. 296-313 Downloads
Niklas Lampenius and Tobias Buerkle
How Top-down and Bottom-up Budgeting Affect Budget Slack and Performance through Social and Economic Exchange pp. 314-340 Downloads
Stephan Kramer and Frank Hartmann
Unintended Consequences of Changing Accounting Standards: The Case of Fair Value Accounting and Mandatory Dividends pp. 341-367 Downloads
Igor Goncharov and Sander Triest

2014, volume 50, issue 2

Insightful Insiders? Insider Trading and Stock Return around Debt Covenant Violation Disclosures pp. 117-145 Downloads
Paul A. Griffin, David Lont and Kate McClune
Analysts' Forecasts Following Forced CEO Changes pp. 146-173 Downloads
Ka Wai Choi, Xiaomeng Chen, Sue Wright and Hai Wu
Rating Migrations: The Effect of History and Time pp. 174-202 Downloads
Huong Dang and Graham Partington
Risk Interpretation of the CAPM's Beta: Evidence from a New Research Method pp. 203-226 Downloads
Pawel Bilinski and Danielle Lyssimachou
‘Different from What Has Hitherto Appeared on this Subject’: John Clark, Writing Master and Accomptant, 1738 pp. 227-244 Downloads
John Richard Edwards

2014, volume 50, issue 1

The Value Relevance of Mandatory Non-GAAP Earnings pp. 1-24 Downloads
Elmar R. Venter, David Emanuel and Steven F. Cahan
Earnings Management Surrounding CEO Turnover: Evidence from Korea pp. 25-55 Downloads
Jong-Seo Choi, Young-Min Kwak and Chongwoo Choe
The Information Content of Ratings: An Analysis of Australian Credit Default Swap Spreads pp. 56-75 Downloads
Jue Wang, Jiri Svec and Maurice Peat
A Comparative Analysis of the Investment Characteristics of Alternative Gold Assets pp. 76-92 Downloads
Tim Pullen, Karen Benson and Robert Faff
Pacioli's Example Entries—a Conundrum Resolved? pp. 93-106 Downloads
Alan Sangster, Greg Stoner, Giovanna Scataglini-Belghitar, Paul De Lange and Brendan O'Connell
Revisiting the Fundamental Concepts of IFRS pp. 107-116 Downloads
Günther Gebhardt, Araceli Mora and Alfred Wagenhofer
Page updated 2017-10-18